uhmmm, this prolly isn't a great forum for this, since folks without small-medium businesses probably aren't gonna be interested much in the article.
however...if you want to hear what i got out of it...
seems like a great opportunity for an upfront tax deduction, but the tables don't reflect beyond the first year.
Obviously taking a 100% deduction on capital equipment purchases versus taking 20% depreciation sounds like a good deal (assuming the business or equipment won't be around long enough for the depreciation deduction to catch up with the upfront take).
At what point of ownership (how many years) would you need to deduct depreciation of the equipment before you actually get more tax savings?
Maybe that is something that you can include. it's important...for instance, if we are talking about computer equipment, it would likely be obsolete before depreciation would exceed the initial deduction (because hardly any IT gear is good for 7+ years) but machining equipment (like a cnc or mill) could be productive in service for 10+ years.
it looks like a no brainer to use section 179 for purchases that greatly exceed $250k, since you can still deduct depreciation on the amount that exceeds $250k, and that is definitely coming across well in the article.
It's also clear that this is a short term stimulus to promote equipment purchases this year, (hinting that it may not be a available next year), so the government is obviously trying to stimulate buying and sales (no wonder being in a tight spot right now), and your article infers that, but I think it could be much more direct if you are trying to get people to use section 179 deductions. For example: "BUY computers now before the end of the year because you will never be able to deduct as much as you can THIS YEAR (maybe)".
is that helpful?